Indonesian Accounting Research Journal
Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)

Analisis Risiko dan Strategi Mitigasi pada Tahap Perencanaan Pengadaan Pekerjaan Konstruksi di Balai Besar Wilayah Sungai (BBWS) Citarum

Sabilla Rahma Aulia (Unknown)
Arif Afriady, S.E., M.Si., (Unknown)



Article Info

Publish Date
28 Feb 2026

Abstract

Construction work procurement is a strategic activity in government agencies that carriesa high level of complexity and risk, particularly at the planning stage, where inaccurate technicalspecifications and work-volume calculations can trigger financial losses, delays, budget corrections, andaudit findings. This study identifies, analyzes, and evaluates risks at the planning stage ofconstruction work procurement at the Citarum River Basin Center (BBWS Citarum) using adescriptive qualitative method, with data collected through interviews and documentation andanalyzed based on the ISO 31000:2018 risk management framework and the Ministry of PublicWorks and Housing risk guidelines. The results identify ten risk events across legal, performance,service, and financial categories, comprising three very-high, three high, two moderate, and two lowrisk levels, with very-high and high risks prioritized for treatment and control strengthening.Keywords: Risk Mitigation, Procurement Planning, Construction Procurement, ISO31000:2018, BBWS Citarum

Copyrights © 2026






Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...